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集团企业财务管理工作当中,合并报表编制占据着十分重要位置,关系到集团旗下众多子母公司,也是当前较难解决的会计问题,并且在企业大量合并的趋势下,企业经营活动过程中各种不确定因素较多,对合并报表编制产生了一定影响,虽然企业合并报表编制朝着国际通用准则方向发展,但是在实际编制过程中仍然存在一些值得注意的问题。对此,本文主要对企业合并报表编制过程中存在的问题进行分析,并提出相应解决措施,希望能够为提高合并报表编制质量提供参考。
Among the financial management work of the Group, the preparation of the consolidated statements occupies a very important position, which is related to many subsidiaries and subsidiaries of the Group and is also an accounting problem that is difficult to be solved at present. Under the trend of a large number of mergers and acquisitions, various business activities However, there are still some uncertainties in the process of actual preparation. Although the preparation of the consolidated financial statements is moving towards the development of international common standards, there are still some problems worth noticing. In this regard, this paper analyzes the problems in the process of compiling consolidated financial statements and puts forward corresponding solutions, hoping to provide reference for improving the quality of the consolidated financial statements.